$$ Current Designs has two main product lines$$composite kayaks, which are handmade and very labor$-$intensive, and rotomolded kayaks, which require less labor but employ more expensive equipment. Current Designs$$ controller, Diane Buswell, is now evaluating several different methods of assigning overhead to these products. It is important to ensure that costs are appropriately assigned to the company$$s products. At the same time, the system that is used must not be so complex that its costs are greater than its benefits.